[Are “Forbearing” and “All-Forgiving” Attributes of Negation or Attributes of Affirmation?]

Answer: Before mentioning the fruit of this disagreement, we will mention the meaning according to the two opinions. Those who said that they are attributes of negation said: the meaning of “Forbearing” is that He does not hasten to exact revenge from the sinners, and the meaning of “All-Forgiving” is that He does not take the sinners to task for their sins, or that He does not hasten to take them to task.
And those who said that they are attributes of affirmation said: “Forbearing,” in relation to Allah, means that He spreads good over the sinners and continually bestows blessings upon them, and “All-Forgiving” is similar in meaning.
What appears to me regarding their meaning is to combine both negation and affirmation. Thus the meaning of “Forbearing,” in relation to Allah, exalted is He, is that He continues to bestow blessings upon the sinners and does not take them to task for their sins, and does not hasten to exact revenge from them. We only said this because Allah, exalted is He, spreads blessings over the sinners and does not take them to task for them. Allah, exalted is He, said: “And if Allah were to impose blame on the people for what they have earned, He would not leave upon the earth any creature.” [Fatir:45] And we see, with our own eyes, sinners who persist in their sins while they are in continuous blessings and vast good; Allah has not stripped them of those blessings. Rather, He, glorified and exalted, continues to extend to them more blessings and good things and to maintain beneficence toward them.
And we have seen in the Noble Qur’an that the two attributes “Forbearing” and “All-Forgiving” are mentioned after things like what we have just mentioned, as in His saying, exalted is He: “The seven heavens and the earth and whatever is in them exalt Him. And there is not a thing except that it exalts [Allah] by His praise, but you do not understand their [way of] exalting. Indeed, He is ever Forbearing and Forgiving.” [al-Isra:44] In that case, the two attributes are attributes of action, and no practical consequence results from the disagreement.

Source: Min Thimār al-ʿIlm wa al-Ḥikmah vol.3